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Unit information: Global problems and scandals in Accounting & Auditing in 2024/25

Please note: Programme and unit information may change as the relevant academic field develops. We may also make changes to the structure of programmes and assessments to improve the student experience.

Unit name Global problems and scandals in Accounting & Auditing
Unit code EFIM30065
Credit points 20
Level of study H/6
Teaching block(s) Teaching Block 1 (weeks 1 - 12)
Unit director Dr. Uche
Open unit status Not open
Units you must take before you take this one (pre-requisite units)

One of the following accounting units: Financial Accounting EFIM20007], or Management Accounting ACCG20011], or Taxation EFIM20012] or Finance units: Principles of finance EFIM20044], or Strategic Finance EFIM20024]

Units you must take alongside this one (co-requisite units)

None

Units you may not take alongside this one

None

School/department School of Accounting and Finance - Business School
Faculty Faculty of Social Sciences and Law

Unit Information

Why is this unit important?

This unit broadly considers contemporary accounting and auditing issues that are of a global nature. Specifically, it explores problems and scandals that happen globally in an organisational context and the implications for society. This unit examines how problems and scandals occur, causes, and consequences from a technical, psychological, sociological, and critical perspective. Why do these problems and scandals persist in society? Students on the unit would be expected to examine different problems and scandals that occur in organisational contexts using case studies that build on theory, research, and practice.

How does this unit fit into your programme of study?

The unit builds on prior units studied especially in the BSc Accounting and Finance programme. The unit allows students to build on the technical knowledge of accounting and finance which has been learnt on different units in the prior years. In this unit, the focus is on understanding how accounting and auditing within organisations and the wider society is implicated in global problems and scandals. The unit also makes a connection with units in management in the focus on practices and issues in different types of organisations.

Your learning on this unit

An overview of content

The unit explores accounting and auditing problems and scandals facing organisations and society. Refer to unit information for indicative content. Please note that the unit is reviewed and updated on a regular basis. Therefore, the indicative content is subject to change. The content indicated in the unit information is related to the current academic year.

How will students, personally, be different as a result of the unit

  1. Students will be able to develop and apply critical and analytical skills to problems and scandals in accounting, organisation, and society.
  2. Students will be able to work independently on problem solving.
  3. Students will be able to communicate more effectively in writing.

Learning Outcomes

On completion of the course, students should be able to:

  1. Critically evaluate different types of problems and scandals in accounting, organisations, and society.
  2. Analyse and apply the different theoretical approaches that explain the problems and scandals in accounting, organisations, and society.
  3. Critically evaluate the different ways that problems and scandals can be addressed in accounting, organisations, and society.

How you will learn

Teaching will be delivered through lectures, tutorials, and online learning opportunities.

How you will be assessed

Tasks which help you learn and prepare you for summative tasks (formative)

Formative assessment comprises an individual essay.

Tasks which count towards your unit mark (summative)

The summative assessment comprises one 3,000 words individual essay covering ILO1, ILO2 and ILO3. The weight of the course work is 100%.

When assessments do not go to plan

If you do not pass the unit, then you will be reassessed with a single piece of work weighted at 100%, covering all Learning Outcomes for the unit

Resources

If this unit has a Resource List, you will normally find a link to it in the Blackboard area for the unit. Sometimes there will be a separate link for each weekly topic.

If you are unable to access a list through Blackboard, you can also find it via the Resource Lists homepage. Search for the list by the unit name or code (e.g. EFIM30065).

How much time the unit requires
Each credit equates to 10 hours of total student input. For example a 20 credit unit will take you 200 hours of study to complete. Your total learning time is made up of contact time, directed learning tasks, independent learning and assessment activity.

See the University Workload statement relating to this unit for more information.

Assessment
The Board of Examiners will consider all cases where students have failed or not completed the assessments required for credit. The Board considers each student's outcomes across all the units which contribute to each year's programme of study. For appropriate assessments, if you have self-certificated your absence, you will normally be required to complete it the next time it runs (for assessments at the end of TB1 and TB2 this is usually in the next re-assessment period).
The Board of Examiners will take into account any exceptional circumstances and operates within the Regulations and Code of Practice for Taught Programmes.

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